Section 23(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)A revised return referred to in sub-rule (1) shall be furnished in Form 12 and shall be accompanied by an explanatory note specifying the omission, error or wrong statement by reason of which it has become necessary to furnish revised return and indicating the difference between the original and the revised return.] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).]
